I can see the tax charges and I get that the behavior and consequences his device and/or software enables is bad on a few levels, but it's not clear to me that it should be illegal to sell something that allows others to modify their equipment toward their own ends.
Or, rather, I think it's a pretty slippery slope. I can imagine wanting to buy an aftermarket controller for a tesla and I can see Elon Musk being upset enough about it to push the EPA to fine the company under the same set of laws, but I don't think it would be good for consumers if it happened that way.
Should Linus be fined for creating an operating system that gives me the ability to turn off energy-saving configurations on my laptop?